GREEN SHEET REDIGEST
HB 629 2023 Regular Session Beaullieu
TAX/SALES-USE, LOCAL-EXEM. Exempts from local sales and use taxes certain
prescription drugs administered by topical system in medical clinics.
DIGEST
Present law establishes an exemption from local sales and use taxes for the procurement and
administration of prescription drugs administered in medical clinics by infusion or injection.
Stipulates that the exemption shall apply only to drugs that are prescribed for the treatment
of one or more diseases and conditions specified in present law.
Proposed law retains the exemption established in present law and expands it to drugs
administered by topical system in medical clinics.
Proposed law retains the list of diseases and conditions specified in present law for which
drugs shall be prescribed in order to qualify for the exemption and adds to the list
neuropathic pain and dry age-related macular degeneration.
Effective July 1, 2023.
(Amends R.S. 47:305.76(A) and (B)(39), and 337.9(D)(33); adds R.S. 47:305.76(B)(47))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the engrossed bill
1. Adds dry age-related macular degeneration to list of diseases and conditions
specified.
Page 1 of 1
Prepared by Emily Toler.